Decisions
These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Decisions | Individual Income Tax | 200800140-I | A.R.S. § 43‑1022.2(a) does not allow a married couple filing a joint return to take two separate $2,500 deductions for payments from one spouse’s federal retirement plan. | Hearing | 09/25/2008 |
| Decisions | Individual Income Tax | 200800093-I | Calculation of the A.R.S. § 42-1125.A “failure to file when due penalty” when the taxes withheld during the year exceed the amount “required to be shown on such return.” | Hearing | 09/22/2008 |
| Decisions | Individual Income Tax | 200800060-I | Losses stemming from expenses related to two yachts owned by taxpayer and placed into charter service are not deductible because the activity was not engaged in for profit. | Hearing | 09/15/2008 |
| Decisions | Individual Income Tax | 200700156-I | Petitioner subject to tax in Arizona despite filing a zero return based upon argument that he was not subject to federal tax and he had no taxable wages as defined in internal revenue code. | Hearing | 04/02/2008 |
| Decisions | Individual Income Tax | 200700195-I | ITR 82‑10‑1 superseded. Distributions from an IRA to a full-year Arizona resident which are comprised of contributions made before the taxpayer became an Arizona resident cannot be subtracted from the taxpayer's Arizona gross income. | Hearing | 03/07/2008 |
| Decisions | Individual Income Tax | 200700179-I | A.R.S. § 43‑1022.16 does not allow a married couple filing a joint return to take two separate $5,000 deductions for lottery winnings. | Hearing | 02/01/2008 |
| Decisions | Individual Income Tax | 200700002-I | Whether income is exempt under Article 19 of the tax treaty between the People’s Republic of China and the United States; whether Taxpayer is entitled to unsubstantiated deductions; whether Taxpayer is entitled to a deduction for moneys repaid to family members; and whether Taxpayer is entitled to a deduction for moneys paid into her 401(k) account. | Director | 01/15/2008 |
| Decisions | Individual Income Tax | 200700154-I | Subtraction for energy efficient home - buyer may be eligible if seller transfers right; taxpayer must establish evidence that residence meets qualifications as determined by an approved rating system. | Hearing | 12/14/2007 |
| Decisions | Individual Income Tax | 200700157-I | Effect of other Arizona tax credits on the calculation of the credit for net income taxes paid to another state. | Hearing | 11/27/2007 |
| Decisions | Individual Income Tax | 200700131-I | Losses stemming from a taxpayer's barrel racing activities are not deductible because the activity was not engaged in for profit. | Hearing | 11/05/2007 |